Results 181 to 190 of about 279,461 (228)

Do tax havens affect the usage of share buybacks schemes?

open access: yesAnnals of Public and Cooperative Economics, EarlyView.
Abstract This study examines whether the use of tax haven subsidiaries by U.S. multinational corporations (MNCs) is associated with more intense usage of share buybacks. I find that MNCs' more intensive tax haven subsidiary usage is positively associated with a higher buyback ratio, a higher level of free cash flow and a higher level of return on ...
Alessandro Chiari
wiley   +1 more source

‘Clinging Together Against the Dark’: A Pragmatist Reading of Sustainability Conversations

open access: yesBusiness Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT In this paper, we present a typology of managers' interpretations of sustainability as ‘narrative fields’ derived from a qualitative multi‐site study and offer a Pragmatist reading of the results. Pragmatism is grounded in an ethic of meliorism, the belief in the possibility of gradually improving the world through human effort and ...
Barry A. Colbert, Elizabeth C. Kurucz
wiley   +1 more source

How Important Is Corporate Social Responsibility for Corporate Financial Performance?: A Machine Learning Prediction and Model Interpretability Approach

open access: yesBusiness Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT Corporate social responsibility (CSR) has become central to corporate strategy, yet its impact on corporate financial performance (CFP) remains debated. Existing literature, which often relies on conventional statistical methods, overlooks the complex, nonlinear interactions between CSR and CFP.
Ephraim Kwashie Thompson   +2 more
wiley   +1 more source

Potential smoke-free dividend across local areas in England: a cross-sectional analysis. [PDF]

open access: yesTob Control
Morris D   +6 more
europepmc   +1 more source

So Good, but So Far Away? The Effect of Institutional Distance on the Parent CSR and Subsidiary Reputation Link

open access: yesBusiness Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT Multinational enterprises (MNEs) leverage strategies of Corporate Social Responsibility (CSR) at the parent and subsidiary levels to build a reputation overseas. Nevertheless, institutional distance can weaken this connection in developing host countries, where MNEs face significant institutional voids.
Francisco Javier Forcadell   +3 more
wiley   +1 more source

Between Cryptocurrencies' Risk and Crypto Environmental Attention: The Crypto Environment Attention Index and Volatility in the Cryptocurrencies Market Nexus

open access: yesBusiness Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT This study investigates the impact of environmental attention on cryptocurrency market volatility by introducing the Crypto Environmental Attention Index (CEAI), a new metric inspired by Wang et al. (2022) and constructed using daily web search data.
Ines Ghazouani   +2 more
wiley   +1 more source

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